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建筑产品中的材料费占整个工程造价的60～70％,材料的质量优劣、价格高低会直接影响工程质量和工程成本,材料储备的多少,又直接影响着企业的资金周转,搞好材料的成本管理在建安企业具有重要的意义。实行材料的目标成本管理,应分为四个部分: 一、确定材料的目标成本 (一) 确定材料采购成本价差。为了便于对材料成本进行统一考核和分析,目前建安企业应以统一规定的材料预算价格作为标准价格,根据本企业的年度计划产值,确定年度计划采购量,并结合市场供应情况,制定出材料的采购目标成本及降低额。 (二) 确定材料资金占用额。根据合理储备原
The cost of materials in construction products accounts for 60-70% of the total construction cost. The quality of materials and the price level will directly affect the project quality and project cost. The amount of material reserves will directly affect the capital turnover of companies and do a good job of materials. The cost management in the Jian’an enterprise is of great significance. The implementation of the material’s target cost management should be divided into four parts: 1. Determine the target cost of the material (I) Determine the material purchase cost spread. In order to facilitate a unified assessment and analysis of material costs, currently Jian’an Enterprises shall use the unified material budget price as the standard price, determine the annual planned procurement volume based on the annual planned production value of the enterprise, and formulate the materials according to the market supply situation. Purchase target cost and deduction. (b) Determine the amount of capital used for materials. According to the rational reserve original